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Note 13 - Employee Benefit Plans | 9 Months Ended
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Oct. 01, 2023
Notes to Financial Statements |
Retirement Benefits [Text Block] |
(13) | Employee Benefit Plans
Pension expense (benefit) consisted of the following (in thousands):
|  | Three Months Ended |  |  | Nine Months Ended |
|  | October 1, |  |  | October 2, |  |  | October 1, |  |  | October 2, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
|  | (Unaudited) |  |  | (Unaudited) |
Service cost |  | $ | 0 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 3 |
Interest cost on projected benefit obligation |  |  | 309 |  |  |  | 210 |  |  |  | 927 |  |  |  | 630 |
Net amortizations, deferrals and other costs |  |  | 131 |  |  |  | 140 |  |  |  | 394 |  |  |  | 420 |
Expected return on plan assets |  |  | (176 | ) |  |  | (204 | ) |  |  | (529 | ) |  |  | (613 | )
Net periodic benefit cost |  | $ | 264 |  |  | $ | 147 |  |  | $ | 793 |  |  | $ | 440 |
The net periodic benefit cost of the defined benefit pension plans incurred during the three and nine-month periods ended October 1, 2023 and October 2, 2022 are reflected in the following captions in the accompanying consolidated statements of operations (in thousands):
|  | Three Months Ended |  |  | Nine Months Ended |
|  | October 1, |  |  | October 2, |  |  | October 1, |  |  | October 2, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
|  | (Unaudited) |  |  | (Unaudited) |
Service cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Selling, general and administrative expenses |  | $ | 0 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 3 |
Other net periodic benefit costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other expense, net |  |  | 264 |  |  |  | 146 |  |  |  | 793 |  |  |  | 437 |
Total |  | $ | 264 |  |  | $ | 147 |  |  | $ | 794 |  |  | $ | 440 |

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